Vocational Training Act Article 28

The vocational training expenses of business entities referred to in the preceding article shall be spent on the following items:1.Expenses for self- or jointly-implemented training.2.Expenses for commissioned training.3.Expenses for training designated to participate.Regulations concerning the reviewing of expenses referred to in the preceding paragraph shall be prescribed by the Central Competent Authority.
中文原文 職業訓練法第28條
前條事業機構,支付職業訓練費用之項目如左:
一、自行辦理或聯合辦理訓練費用。
二、委託辦理訓練費用。
三、指派參加訓練費用。
前項費用之審核辦法,由中央主管機關定之。

English translation for reference only; the Chinese text prevails. Not legal advice.